113 HR 83 EAH: Consolidated and Further Continuing Appropriations Act, 2015 U.S. House of Representatives 2014-12-11 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. 113th CONGRESS2d Session In the House of Representatives, U. S., December 11, 2014 HOUSE AMENDMENT TO SENATE AMENDMENT:

That the House agree to the amendment of the Senate to the bill (H.R. 83) entitled An Act to require the Secretary of the Interior to assemble a team of technical, policy, and financial experts to address the energy needs of the insular areas of the United States and the Freely Associated States through the development of energy action plans aimed at promoting access to affordable, reliable energy, including increasing use of indigenous clean-energy resources, and for other purposes., with the following

In lieu of the matter proposed to be inserted by the amendment of the Senate to the text of the bill, insert the following:

1.

Short title

This Act may be cited as the Consolidated and Further Continuing Appropriations Act, 2015.

2.

Table of contents

The table of contents of this Act is as follows: Sec. 1. Short title. Sec. 2. Table of contents. Sec. 3. References. Sec. 4. Explanatory statement. Sec. 5. Statement of appropriations. Sec. 6. Availability of funds. Sec. 7. Technical allowance for estimating differences. Sec. 8. Adjustments to compensation. Sec. 9. Study of electric rates in the insular areas. Sec. 10. Amendments to the Consolidated Natural Resources Act. Sec. 11. Payments in lieu of taxes. Division A—Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2015 Title I—Agricultural Programs Title II—Conservation Programs Title III—Rural Development Programs Title IV—Domestic Food Programs Title V—Foreign Assistance and Related Programs Title VI—Related Agency and Food and Drug Administration Title VII—General Provisions Title VIII—Ebola Response and Preparedness Division B—Commerce, justice, science, and related agencies appropriations act, 2015 Title I—Department of Commerce Title II—Department of Justice Title III—Science Title IV—Related Agencies Title V—General Provisions Title VI—Travel Promotion, Enhancement, and Modernization Act of 2014 Title VII—Revitalize American Manufacturing and Innovation Act of 2014 Division C—Department of Defense appropriations act, 2015 Title I—Military Personnel Title II—Operation and Maintenance Title III—Procurement Title IV—Research, Development, Test and Evaluation Title V—Revolving and Management Funds Title VI—Other Department of Defense Programs Title VII—Related Agencies Title VIII—General Provisions Title IX—Overseas Contingency Operations Title X—Ebola Response and Preparedness Division D—Energy and Water Development and Related Agencies appropriations act, 2015 Title I—Corps of Engineers—Civil Title II—Department of the Interior Title III—Department of Energy Title IV—Independent Agencies Title V—General Provisions Division E—Financial services and general government appropriations act, 2015 Title I—Department of the Treasury Title II—Executive Office of the President and Funds Appropriated to the President Title III—The Judiciary Title IV—District of Columbia Title V—Independent Agencies Title VI—General Provisions—This Act Title VII—General Provisions—Government-wide Title VIII—General Provisions—District of Columbia Division F—Department of the Interior, Environment, and Related Agencies appropriations act, 2015 Title I—Department of the Interior Title II—Environmental Protection Agency Title III—Related Agencies Title IV—General Provisions Division G—Departments of labor, health and human services, and education, and related agencies appropriations act, 2015 Title I—Department of Labor Title II—Department of Health and Human Services Title III—Department of Education Title IV—Related Agencies Title V—General Provisions Title VI—Ebola Response and Preparedness Division H—Legislative Branch Appropriations Act, 2015 Title I—Legislative Branch Title II—General Provisions Division I—Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2015 Title I—Department of Defense Title II—Department of Veterans Affairs Title III—Related Agencies Title IV—Overseas Contingency Operations Title V—General Provisions Division J—Department of State, Foreign operations, and Related Programs Appropriations Act, 2015 Title I—Department of State and Related Agency Title II—United States Agency for International Development Title III—Bilateral Economic Assistance Title IV—International Security Assistance Title V—Multilateral Assistance Title VI—Export and Investment Assistance Title VII—General Provisions Title VIII—Overseas Contingency Operations Title IX—Ebola Response and Preparedness Division K—Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2015 Title I—Department of Transportation Title II—Department of Housing and Urban Development Title III—Related Agencies Title IV—General Provisions—This Act Division L—Further Continuing Appropriations, 2015 Division M—Expatriate Health Coverage Clarification Act of 2014 Division N—Other Matters Division O—Multiemployer Pension Reform Sec. 1. Short title. Sec. 2. Table of Contents. Title I—Modifications to Multiemployer Plan Rules Subtitle A—Amendments to Pension Protection Act of 2006 Sec. 101. Repeal of sunset of PPA funding rules. Sec. 102. Election to be in critical status. Sec. 103. Clarification of rule for emergence from critical status. Sec. 104. Endangered status not applicable if no additional action is required. Sec. 105. Correct endangered status funding improvement plan target funded percentage. Sec. 106. Conforming endangered status and critical status rules during funding improvement and rehabilitation plan adoption periods. Sec. 107. Corrective plan schedules when parties fail to adopt in bargaining. Sec. 108. Repeal of reorganization rules for multiemployer plans. Sec. 109. Disregard of certain contribution increases for withdrawal liability purposes. Sec. 110. Guarantee for pre-retirement survivor annuities under multiemployer pension plans. Sec. 111. Required disclosure of multiemployer plan information. Subtitle B—Multiemployer Plan Mergers and Partitions Sec. 121. Mergers. Sec. 122. Partitions of eligible multiemployer plans. Subtitle C—Strengthening the Pension Benefit Guaranty Corporation Sec. 131. Premium increases for multiemployer plans. Title II—Remediation Measures for Deeply Troubled Plans Sec. 201. Conditions, limitations, distribution and notice requirements, and approval process for benefit suspensions under multiemployer plans in critical and declining status. Division P—Other Retirement-Related Modifications Sec. 1. Substantial cessation of operations. Sec. 2. Clarification of the normal retirement age. Sec. 3. Application of cooperative and small employer charity pension plan rules to certain charitable employers whose primary exempt purpose is providing services with respect to children. Division Q—Budgetary effects Sec. 1. Budgetary Effects.

3.

References

Except as expressly provided otherwise, any reference to this Act contained in any division of this Act shall be treated as referring only to the provisions of that division.

4.

Explanatory Statement

The explanatory statement regarding this Act, printed in the House of Representatives section of the Congressional Record on or about December 11, 2014 by the Chairman of the Committee on Appropriations of the House, shall have the same effect with respect to the allocation of funds and implementation of divisions A through K of this Act as if it were a joint explanatory statement of a committee of conference.

5.

Statement of appropriations

The following sums in this Act are appropriated, out of any money in the Treasury not otherwise appropriated, for the fiscal year ending September 30, 2015.

6.

Availability of funds

(a)Each amount designated in this Act by the Congress as an emergency requirement pursuant to section 251(b)(2)(A) of the Balanced Budget and Emergency Deficit Control Act of 1985 shall be available only if the President subsequently so designates all such amounts and transmits such designations to the Congress. (b)Each amount designated in this Act by the Congress for Overseas Contingency Operations/Global War on Terrorism pursuant to section 251(b)(2)(A) of the Balanced Budget and Emergency Deficit Control Act of 1985 shall be available (or rescinded, if applicable) only if the President subsequently so designates all such amounts and transmits such designations to the Congress.

7.

Technical allowance for estimating differences

If, for fiscal year 2015, new budget authority provided in appropriations Acts exceeds the discretionary spending limit for any category set forth in section 251(c) of the Balanced Budget and Emergency Deficit Control Act of 1985 due to estimating differences with the Congressional Budget Office, an adjustment to the discretionary spending limit in such category for fiscal year 2015 shall be made by the Director of the Office of Management and Budget in the amount of the excess but the total of all such adjustments shall not exceed 0.2 percent of the sum of the adjusted discretionary spending limits for all categories for that fiscal year.

8.

Adjustments to compensation

Notwithstanding any other provision of law, no adjustment shall be made under section 610(a) of the Legislative Reorganization Act of 1946 (2 U.S.C. 31) (relating to cost of living adjustments for Members of Congress) during fiscal year 2015.

9.

Study of electric rates in the insular areas

(a)

Definitions

In this section: (1)

Comprehensive energy plan

The term comprehensive energy plan means a comprehensive energy plan prepared and updated under subsections (c) and (e) of section 604 of the Act entitled An Act to authorize appropriations for certain insular areas of the United States, and for other purposes, approved December 24, 1980 (48 U.S.C. 1492). (2)

Energy action plan

The term energy action plan means the plan required by subsection (d). (3)

Freely associated states

The term Freely Associated States means the Federated States of Micronesia, the Republic of the Marshall Islands, and the Republic of Palau. (4)

Insular areas

The term insular areas means American Samoa, the Commonwealth of the Northern Mariana Islands, Puerto Rico, Guam, and the Virgin Islands. (5)

Secretary

The term Secretary means the Secretary of the Interior. (6)

Team

The term team means the team established by the Secretary under subsection (b). (b)

Establishment

Not later than 180 days after the date of enactment of this Act, the Secretary shall, within the Empowering Insular Communities activity, establish a team of technical, policy, and financial experts— (1)to develop an energy action plan addressing the energy needs of each of the insular areas and Freely Associated States; and (2)to assist each of the insular areas and Freely Associated States in implementing such plan. (c)

Participation of regional utility organizations

In establishing the team, the Secretary shall consider including regional utility organizations. (d)

Energy action plan

In accordance with subsection (b), the energy action plan shall include— (1)recommendations, based on the comprehensive energy plan where applicable, to— (A)reduce reliance and expenditures on fuel shipped to the insular areas and Freely Associated States from ports outside the United States; (B)develop and utilize domestic fuel energy sources; and (C)improve performance of energy infrastructure and overall energy efficiency; (2)a schedule for implementation of such recommendations and identification and prioritization of specific projects; (3)a financial and engineering plan for implementing and sustaining projects; and (4)benchmarks for measuring progress toward implementation. (e)

Reports to secretary

Not later than 1 year after the date on which the Secretary establishes the team and annually thereafter, the team shall submit to the Secretary a report detailing progress made in fulfilling its charge and in implementing the energy action plan. (f)

Annual reports to congress

Not later than 30 days after the date on which the Secretary receives a report submitted by the team under subsection (e), the Secretary shall submit to the appropriate committees of Congress a summary of the report of the team. (g)

Approval of secretary required

The energy action plan shall not be implemented until the Secretary approves the energy action plan.

10.

Amendments to the consolidated natural resources act

Section 6 of Public Law 94–241 (90 Stat. 263; 122 Stat. 854) is amended— (1)in subsection (a)(2), by striking December 31, 2014, except as provided in subsections (b) and (d) and inserting December 31, 2019; and (2)in subsection (d)— (A)in the third sentence of paragraph (2), by striking not to extend beyond December 31, 2014, unless extended pursuant to paragraph 5 of this subsection and inserting ending on December 31, 2019; (B)by striking paragraph (5); and (C)by redesignating paragraph (6) as paragraph (5).

11.

Payments in lieu of taxes

(a)For payments in lieu of taxes under chapter 69 of title 31, United States Code, for fiscal year 2015, $372,000,000 shall be available to the Secretary of the Interior. (b)The amount made available in subsection (a) shall be in addition to amounts made available for payments in lieu of taxes by the Carl Levin and Howard P. Buck McKeon National Defense Authorization Act for Fiscal Year 2015.

A

Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2015

B

Commerce, Justice, Science, and Related Agencies Appropriations Act, 2015

C

Department of Defense Appropriations Act, 2015

D

Energy and Water Development and Related Agencies Appropriations Act, 2015

E

Financial Services and General Government Appropriations Act, 2015

F

Department of the Interior, Environment, and Related Agencies Appropriations Act, 2015

G

Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2015

H

Legislative Branch Appropriations Act, 2015

I

Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2015

J

Department of State, Foreign Operations, and Related Programs Appropriations Act, 2015

K

Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2015

L

Further continuing appropriations, 2015

101.The Continuing Appropriations Resolution, 2015 (Public Law 113–164) is amended by— (1)striking the date specified in section 106(3) and inserting February 27, 2015; (2)striking the date specified in section 106(3) of this joint resolution in section 144 and inserting December 11, 2014; and (3)adding after section 149 the following new sections:

150. (a)Amounts made available by section 101 for Department of Homeland Security—United States Secret Service—Salaries and Expenses shall be obligated at a rate for operations necessary for Presidential candidate nominee protection. (b)The Secretary of Homeland Security shall notify the Committees on Appropriations of the House of Representatives and the Senate on each use of the authority provided in this section.

151.The Department of Homeland Security shall continue preparations to award the construction contract for the National Bio- and Agro-defense Facility by May 1, 2015.

.

102. (a)Section 44302(f) of title 49, United States Code, is amended by striking the date specified in section 106(3) of the Continuing Appropriations Resolution, 2015 and inserting December 11, 2014. (b)Section 44303(b) of title 49, United States Code, is amended by striking the date specified in section 106(3) of the Continuing Appropriations Resolution, 2015 and inserting December 11, 2014. (c)Section 44310(a) of title 49, United States Code, is amended by striking the date specified in section 106(3) of the Continuing Appropriations Resolution, 2015 and inserting December 11, 2014.

M

Expatriate Health Coverage Clarification Act of 2014

1.

Short title

This division may be cited as the Expatriate Health Coverage Clarification Act of 2014.

2.

Sense of Congress

It is the sense of Congress that— (1)American expatriate health insurance companies should be permitted to compete on a level playing field in the global marketplace; (2)the global competitiveness of American companies should be encouraged; and (3)in implementing the health insurance provider fee under section 9010 of the Patient Protection and Affordable Care Act (Public Law 111–148; 26 U.S.C. 4001 note prec.) and other provisions of such Act and title I and subtitle B of title II of the Health Care and Education Reconciliation Act of 2010 (Public Law 111–152), the Secretary of the Treasury, Secretary of Health and Human Services, and Secretary of Labor should continue to recognize the unique and multinational features of expatriate health plans and the United States companies that operate such plans and the competitive pressures of such plans and companies.

3.

Treatment of expatriate health plans under ACA

(a)

In general

Subject to subsection (b), the provisions of (including any amendment made by) the Patient Protection and Affordable Care Act (Public Law 111–148) and of title I and subtitle B of title II of the Health Care and Education Reconciliation Act of 2010 (Public Law 111–152) shall not apply with respect to— (1)expatriate health plans; (2)employers with respect to such plans, solely in their capacity as plan sponsors for such plans; or (3)expatriate health insurance issuers with respect to coverage offered by such issuers under such plans. (b)

Minimum essential coverage and reporting requirements

(1)

In general

For the purpose of section 5000A(f) of the Internal Revenue Code of 1986, and any other section of the Internal Revenue Code of 1986 that incorporates the definition of minimum essential coverage under such section 5000A(f) by reference: (A)An expatriate health plan offered to primary enrollees who are described in subsections (d)(3)(A) and (d)(3)(B) of this section shall be treated as an eligible employer sponsored plan under 5000A(f)(2) of such Code. (B)An expatriate health plan offered to primary enrollees who are described in subsection (d)(3)(C) of this section shall be treated as a plan in the individual market under section 5000A(f)(1)(C) of such Code. This subparagraph shall apply solely for the purposes of sections 36B, 5000A, and 6055 of such Code. (2)

Exception

Subsection (a) shall not apply with respect to section 6055 of the Internal Revenue Code of 1986, or sections 4980H and 6056 of such Code in the case of an applicable large employer (as defined in section 4980H of such Code), except that statements furnished to individuals may be provided through electronic media and the primary insured shall be deemed to have consented to receive the statements under such sections in electronic form, unless the individual explicitly refuses such consent. Notwithstanding subsection (a), section 4980I of the Internal Revenue Code of 1986 shall continue to apply with respect to applicable employer-sponsored coverage (as defined in such section) of a qualified expatriate described in section 3(d)(3)(A)(i) who is assigned (rather than transferred) to work in the United States. (c)

Qualified expatriates, spouses, and dependents not United States health risk

(1)

In general

For purposes of section 9010 of the Patient Protection and Affordable Care Act (26 U.S.C. 4001 note prec.), for calendar years after 2015, a qualified expatriate (and any spouse, dependent, or any other individual enrolled in the plan) enrolled in an expatriate health plan shall not be considered a United States health risk. (2)

Special rule

Notwithstanding paragraph (1), the fee under section 9010 of such Act for each of calendar years 2014 and 2015 with respect to any expatriate health insurance issuer shall be the amount which bears the same ratio to the fee amount determined by the Secretary of the Treasury with respect to such issuer under such section for each such year (determined without regard to this paragraph) as— (A)the amount of premiums taken into account under such section with respect to such issuer for each such year, less the amount of premiums for expatriate health plans taken into account under such section with respect to such issuer for each such year, bears to (B)the amount of premiums taken into account under such section with respect to such issuer for each such year. (d)

Definitions

In this section: (1)

Expatriate health insurance issuer

The term expatriate health insurance issuer means a health insurance issuer that issues expatriate health plans. (2)

Expatriate health plan

The term expatriate health plan means a group health plan, health insurance coverage offered in connection with a group health plan, or health insurance coverage offered to a group of individuals described in paragraph (3)(C) (which may include spouses, dependents, and other individuals enrolled in the plan) that meets each of the following standards: (A)Substantially all of the primary enrollees in such plan or coverage are qualified expatriates with respect to such plan or coverage. In applying the previous sentence, an individual shall not be considered a primary enrollee if the individual is not a national of the United States and the individual resides in the country of which the individual is a citizen. (B)Substantially all of the benefits provided under the plan or coverage are not excepted benefits described in section 9832(c) of the Internal Revenue Code of 1986. (C)The plan or coverage provides coverage for inpatient hospital services, outpatient facility services, physician services, and emergency services (comparable to such emergency services coverage described in and offered under section 8903(1) of title 5, United States Code for plan year 2009)— (i)in the case of individuals described in paragraph (3)(A), both in the United States and in the country or countries from which the individual was transferred or assigned (accounting for flexibility needed with existing coverage), and such other country or countries as the Secretary of Health and Human Services, in consultation with the Secretary of the Treasury and the Secretary of Labor, may designate (after taking into account the barriers and prohibitions to providing health care services in the countries as designated); (ii)in the case of individuals described in paragraph (3)(B), in the country or countries in which the individual is present in connection with the individual’s employment, and such other country or countries as the Secretary of Health and Human Services, in consultation with the Secretary of the Treasury and the Secretary of Labor, may designate; or (iii)in the case of individuals described in paragraph (3)(C), in the country or countries as the Secretary of Health and Human Services, in consultation with the Secretary of the Treasury and the Secretary of Labor, may designate. (D)The plan sponsor reasonably believes that the benefits provided by the expatriate health plan satisfy a standard at least actuarially equivalent to the level provided for in section 36B(c)(2)(C)(ii) of the Internal Revenue Code of 1986. (E)If the plan or coverage provides dependent coverage of children, the plan or coverage makes such dependent coverage available for adult children until the adult child turns 26 years of age, unless such individual is the child of a child receiving dependent coverage. (F)The plan or coverage— (i)is issued by an expatriate health plan issuer, or administered by an administrator, that together with any other person in the expatriate health plan issuer's or administrator’s controlled group (as described in section 9010 of the Patient Protection and Affordable Care Act (and the regulations promulgated thereunder)), has licenses to sell insurance in more than two countries, and, with respect to such plan, coverage, or company in the controlled group— (I)maintains network provider agreements that provide for direct claims payments, directly or through third party contracts, with health care providers in eight or more countries; (II)maintains call centers, directly or through third party contracts, in three or more countries and accepts calls from customers in eight or more languages; (III)processes (in the aggregate together with other plans or coverage it issues or administers) at least $1,000,000 in claims in foreign currency equivalents each year; (IV)makes available (directly or through third party contracts) global evacuation/repatriation coverage; and (V)maintains legal and compliance resources in three or more countries; and (ii)offers reimbursements for items or services under such plan or coverage in the local currency in eight or more countries. (G)The plan or coverage, and the plan sponsor or expatriate health insurance issuer with respect to such plan or coverage, satisfies the provisions of title XXVII of the Public Health Service Act (42 U.S.C. 300gg et seq.), chapter 100 of the Internal Revenue Code of 1986, and part 7 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1181 et seq.), which would otherwise apply to such a plan or coverage, and sponsor or issuer, if not for the enactment of the Patient Protection and Affordable Care Act and title I and subtitle B of title II of the Health Care and Education Reconciliation Act of 2010. (3)

Qualified expatriate

The term qualified expatriate means a primary insured, or individual otherwise described in subparagraph (C)— (A) (i)whose skills, qualifications, job duties, or expertise is of a type that has caused his or her employer to transfer or assign him or her to the United States for a specific and temporary purpose or assignment tied to his or her employment; and (ii)in connection with such transfer or assignment, is reasonably determined by the plan sponsor to require access to health insurance and other related services and support in multiple countries, and is offered other multinational benefits on a periodic basis (such as tax equalization, compensation for cross border moving expenses, or compensation to enable the expatriate to return to their home country); (B)who is working outside of the United States for a period of at least 180 days in a consecutive 12-month period that overlaps with the plan year; or (C)who is a member of a group of similarly situated individuals— (i)that is formed for the purpose of traveling or relocating internationally in service of one or more of the purposes listed in section 501(c)(3) or 501(c)(4) of the Internal Revenue Code of 1986, or similarly situated organizations or groups (such as students or religious missionaries); (ii)that is not formed primarily for the sale of health insurance coverage; and (iii)that the Secretary of Health and Human Services, in consultation with the Secretary of the Treasury and the Secretary of Labor, determines requires access to health insurance and other related services and support in multiple countries. (4)

United States

The term United States means the 50 States, the District of Columbia, and Puerto Rico. (5)

Miscellaneous terms

(A)

Group health plan; health insurance coverage; health insurance issuer; plan sponsor

The terms group health plan, health insurance coverage, health insurance issuer, and plan sponsor have the meanings given those terms in section 2791 of the Public Health Service Act (42 U.S.C. 300gg–91). (B)

Transfer

The term transfer means an employer has transferred an employee to perform services for a branch of the same employer or a parent, affiliate, franchise, or subsidiary thereof. (e)

Regulations

The Secretary of the Treasury, the Secretary of Health and Human Services, and the Secretary of Labor may promulgate regulations necessary to carry out this Act, including such rules as may be necessary to prevent inappropriate expansion of the application of the exclusions under this Act from applicable laws and regulations, and to amend existing annual reporting requirements or procedures to include applicable qualified expatriate health insurers’ total number of expatriate plan enrollees. (f)

Effective date

Unless otherwise specified, this Act shall take effect on the date of enactment of this Act, and shall apply only to expatriate health plans issued or renewed on or after July 1, 2015.

N

Other Matters

101.

Separate Contribution Limits for Contributions Made to National Parties To Support Presidential Nominating Conventions, National Party Headquarters Buildings, and Recounts

(a)

Separate limits

Section 315(a) of the Federal Election Campaign Act of 1971 (52 U.S.C. 30116(a)) is amended— (1)in paragraph (1)(B), by striking the semicolon at the end and inserting the following: , or, in the case of contributions made to any of the accounts described in paragraph (9), exceed 300 percent of the amount otherwise applicable under this subparagraph with respect to such calendar year;; (2)in paragraph (2)(B), by striking the semicolon at the end and inserting the following: , or, in the case of contributions made to any of the accounts described in paragraph (9), exceed 300 percent of the amount otherwise applicable under this subparagraph with respect to such calendar year;; and (3)by adding at the end the following new paragraph: (9)An account described in this paragraph is any of the following accounts: (A)A separate, segregated account of a national committee of a political party (other than a national congressional campaign committee of a political party) which is used solely to defray expenses incurred with respect to a presidential nominating convention (including the payment of deposits) or to repay loans the proceeds of which were used to defray such expenses, or otherwise to restore funds used to defray such expenses, except that the aggregate amount of expenditures the national committee of a political party may make from such account may not exceed $20,000,000 with respect to any single convention. (B)A separate, segregated account of a national committee of a political party (including a national congressional campaign committee of a political party) which is used solely to defray expenses incurred with respect to the construction, purchase, renovation, operation, and furnishing of one or more headquarters buildings of the party or to repay loans the proceeds of which were used to defray such expenses, or otherwise to restore funds used to defray such expenses (including expenses for obligations incurred during the 2-year period which ends on the date of the enactment of this paragraph). (C)A separate, segregated account of a national committee of a political party (including a national congressional campaign committee of a political party) which is used to defray expenses incurred with respect to the preparation for and the conduct of election recounts and contests and other legal proceedings.. (b)

Conforming amendment relating to determination of coordinated expenditure limitations

Section 315(d) of such Act (52 U.S.C. 30116(d)) is amended by adding at the end the following new paragraph: (5)The limitations contained in paragraphs (2), (3), and (4) of this subsection shall not apply to expenditures made from any of the accounts described in subsection (a)(9).. (c)

Effective date

The amendments made by this section shall apply with respect to funds that are solicited, received, transferred, or spent on or after the date of the enactment of this section.

102.

Modification of Treatment of Certain Health Organizations

(a)

In general

Paragraph (5) of section 833(c) of the Internal Revenue Code of 1986 is amended— (1)by striking this section and inserting paragraphs (2) and (3) of subsection (a), and (2)by inserting and for activities that improve health care quality after clinical services. (b)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2009.

103.

Budgetary Effects

(a)

Statutory pay-As-You-Go scorecards

The budgetary effects of division M and sections 101 and 102 of division N shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010. (b)

Senate pay-As-You-Go scorecards

The budgetary effects of division M and sections 101 and 102 of division N shall not be entered on any PAYGO scorecard maintained for purposes of section 201 of S. Con. Res. 21 (110th Congress). (c)

Classification of budgetary effects

Notwithstanding Rule 3 of the Budget Scorekeeping Guidelines set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105–217 and section 250(c)(8) of the Balanced Budget and Emergency Deficit Control Act of 1985, the budgetary effects of division M and sections 101 and 102 of division N shall not be estimated— (1)for purposes of section 251 of such Act; and (2)for purposes of paragraph 4(C) of section 3 of the Statutory Pay-As-You-Go Act of 2010 as being included in an appropriation Act.

O

Multiemployer Pension Reform

1.

Short title

This division may be cited as the Multiemployer Pension Reform Act of 2014.

2.

Table of Contents

The table of contents for this division is as follows: Sec. 1. Short title. Sec. 2. Table of Contents. Title I—Modifications to Multiemployer Plan Rules Subtitle A—Amendments to Pension Protection Act of 2006 Sec. 101. Repeal of sunset of PPA funding rules. Sec. 102. Election to be in critical status. Sec. 103. Clarification of rule for emergence from critical status. Sec. 104. Endangered status not applicable if no additional action is required. Sec. 105. Correct endangered status funding improvement plan target funded percentage. Sec. 106. Conforming endangered status and critical status rules during funding improvement and rehabilitation plan adoption periods. Sec. 107. Corrective plan schedules when parties fail to adopt in bargaining. Sec. 108. Repeal of reorganization rules for multiemployer plans. Sec. 109. Disregard of certain contribution increases for withdrawal liability purposes. Sec. 110. Guarantee for pre-retirement survivor annuities under multiemployer pension plans. Sec. 111. Required disclosure of multiemployer plan information. Subtitle B—Multiemployer Plan Mergers and Partitions Sec. 121. Mergers. Sec. 122. Partitions of eligible multiemployer plans. Subtitle C—Strengthening the Pension Benefit Guaranty Corporation Sec. 131. Premium increases for multiemployer plans. Title II—Remediation Measures for Deeply Troubled Plans Sec. 201. Conditions, limitations, distribution and notice requirements, and approval process for benefit suspensions under multiemployer plans in critical and declining status.

P

Other Retirement-Related Modifications

1.

Substantial cessation of operations

(a)

In general

Subsection (e) of section 4062 of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1362) is amended to read as follows: (e)

Treatment of substantial cessation of operations

(1)

General rule

Except as provided in paragraphs (3) and (4), if there is a substantial cessation of operations at a facility in any location, the employer shall be treated with respect to any single employer plan established and maintained by the employer covering participants at such facility as if the employer were a substantial employer under a plan under which more than one employer makes contributions and the provisions of sections 4063, 4064, and 4065 shall apply. (2)

Substantial cessation of operations

For purposes of this subsection: (A)

In general

The term substantial cessation of operations means a permanent cessation of operations at a facility which results in a workforce reduction of a number of eligible employees at the facility equivalent to more than 15 percent of the number of all eligible employees of the employer, determined immediately before the earlier of— (i)the date of the employer's decision to implement such cessation, or (ii)in the case of a workforce reduction which includes 1 or more eligible employees described in paragraph (6)(B), the earliest date on which any such eligible employee was separated from employment. (B)

Workforce reduction

Subject to subparagraphs (C) and (D), the term workforce reduction means the number of eligible employees at a facility who are separated from employment by reason of the permanent cessation of operations of the employer at the facility. (C)

Relocation of workforce

An eligible employee separated from employment at a facility shall not be taken into account in computing a workforce reduction if, within a reasonable period of time, the employee is replaced by the employer, at the same or another facility located in the United States, by an employee who is a citizen or resident of the United States. (D)

Dispositions

If, whether by reason of a sale or other disposition of the assets or stock of a contributing sponsor (or any member of the same controlled group as such a sponsor) of the plan relating to operations at a facility or otherwise, an employer (the transferee employer) other than the employer which experiences the substantial cessation of operations (the transferor employer) conducts any portion of such operations, then— (i)an eligible employee separated from employment with the transferor employer at the facility shall not be taken into account in computing a workforce reduction if— (I)within a reasonable period of time, the employee is replaced by the transferee employer by an employee who is a citizen or resident of the United States; and (II)in the case of an eligible employee who is a participant in a single employer plan maintained by the transferor employer, the transferee employer, within a reasonable period of time, maintains a single employer plan which includes the assets and liabilities attributable to the accrued benefit of the eligible employee at the time of separation from employment with the transferor employer; and (ii)an eligible employee who continues to be employed at the facility by the transferee employer shall not be taken into account in computing a workforce reduction if— (I)the eligible employee is not a participant in a single employer plan maintained by the transferor employer, or (II)in any other case, the transferee employer, within a reasonable period of time, maintains a single employer plan which includes the assets and liabilities attributable to the accrued benefit of the eligible employee at the time of separation from employment with the transferor employer. (3)

Exemption for plans with limited underfunding

Paragraph (1) shall not apply with respect to a single employer plan if, for the plan year preceding the plan year in which the cessation occurred— (A)there were fewer than 100 participants with accrued benefits under the plan as of the valuation date of the plan for the plan year (as determined under section 303(g)(2)); or (B)the ratio of the market value of the assets of the plan to the funding target of the plan for the plan year was 90 percent or greater. (4)

Election to make additional contributions to satisfy liability

(A)

In general

An employer may elect to satisfy the employer's liability with respect to a plan by reason of paragraph (1) by making additional contributions to the plan in the amount determined under subparagraph (B) for each plan year in the 7-plan-year period beginning with the plan year in which the cessation occurred. Any such additional contribution for a plan year shall be in addition to any minimum required contribution under section 303 for such plan year and shall be paid not later than the earlier of— (i)the due date for the minimum required contribution for such year under section 303(j); or (ii)in the case of the first such contribution, the date that is 1 year after the date on which the employer notifies the Corporation of the substantial cessation of operations or the date the Corporation determines a substantial cessation of operations has occurred, and in the case of subsequent contributions, the same date in each succeeding year. (B)

Amount determined

(i)

In general

Except as provided in clause (iii), the amount determined under this subparagraph with respect to each plan year in the 7-plan-year period is the product of— (I)1/7 of the unfunded vested benefits determined under section 4006(a)(3)(E) as of the valuation date of the plan (as determined under section 303(g)(2)) for the plan year preceding the plan year in which the cessation occurred; and (II)the reduction fraction. (ii)

Reduction fraction

For purposes of clause (i), the reduction fraction of a single employer plan is equal to— (I)the number of participants with accrued benefits in the plan who were included in computing the workforce reduction under paragraph (2)(B) as a result of the cessation of operations at the facility; divided by (II)the number of eligible employees of the employer who are participants with accrued benefits in the plan, determined as of the same date the determination under paragraph (2)(A) is made. (iii)

Limitation

The additional contribution under this subparagraph for any plan year shall not exceed the excess, if any, of— (I)25 percent of the difference between the market value of the assets of the plan and the funding target of the plan for the preceding plan year; over (II)the minimum required contribution under section 303 for the plan year. (C)

Permitted cessation of annual installments when plan becomes sufficiently funded

An employer's obligation to make additional contributions under this paragraph shall not apply to— (i)the first plan year (beginning on or after the first day of the plan year in which the cessation occurs) for which the ratio of the market value of the assets of the plan to the funding target of the plan for the plan year is 90 percent or greater, or (ii)any plan year following such first plan year. (D)

Coordination with funding waivers

(i)

In general

If the Secretary of the Treasury issues a funding waiver under section 302(c) with respect to the plan for a plan year in the 7-plan-year period under subparagraph (A), the additional contribution with respect to such plan year shall be permanently waived. (ii)

Notice

An employer maintaining a plan with respect to which such a funding waiver has been issued or a request for such a funding waiver is pending shall provide notice to the Secretary of the Treasury, in such form and at such time as the Secretary of the Treasury shall provide, of a cessation of operations to which paragraph (1) applies. (E)

Enforcement

(i)

Notice

An employer making the election under this paragraph shall provide notice to the Corporation, in accordance with rules prescribed by the Corporation, of— (I)such election, not later than 30 days after the earlier of the date the employer notifies the Corporation of the substantial cessation of operations or the date the Corporation determines a substantial cessation of operations has occurred; (II)the payment of each additional contribution, not later than 10 days after such payment; (III)any failure to pay the additional contribution in the full amount for any year in the 7-plan-year period, not later than 10 days after the due date for such payment; (IV)the waiver under subparagraph (D)(i) of the obligation to make an additional contribution for any year, not later than 30 days after the funding waiver described in such subparagraph is granted; and (V)the cessation of any obligation to make additional contributions under subparagraph (C), not later than 10 days after the due date for payment of the additional contribution for the first plan year to which such cessation applies. (ii)

Acceleration of liability to the plan for failure to pay

If an employer fails to pay the additional contribution in the full amount for any year in the 7-plan-year period by the due date for such payment, the employer shall, as of such date, be liable to the plan in an amount equal to the balance which remains unpaid as of such date of the aggregate amount of additional contributions required to be paid by the employer during such 7-year-plan period. The Corporation may waive or settle the liability described in the preceding sentence, at the discretion of the Corporation. (iii)

Civil action

The Corporation may bring a civil action in the district courts of the United States in accordance with section 4003(e) to compel an employer making such election to pay the additional contributions required under this paragraph. (5)

Definitions

For purposes of this subsection: (A)

Eligible employee

The term eligible employee means an employee who is eligible to participate in an employee pension benefit plan (as defined in section 3(2)) established and maintained by the employer. (B)

Funding target

The term funding target means, with respect to any plan year, the funding target as determined under section 4006(a)(3)(E)(iii)(I) for purposes of determining the premium paid to the Corporation under section 4007 for the plan year. (C)

Market value

The market value of the assets of a plan shall be determined in the same manner as for purposes of section 4006(a)(3)(E). (6)

Special rules

(A)

Change in operation of certain facilities and property

For purposes of paragraphs (1) and (2), an employer shall not be treated as ceasing operations at a qualified lodging facility (as defined in section 856(d)(9)(D) of the Internal Revenue Code of 1986) if such operations are continued by an eligible independent contractor (as defined in section 856(d)(9)(A) of such Code) pursuant to an agreement with the employer. (B)

Aggregation of prior separations

The workforce reduction under paragraph (2) with respect to any cessation of operations shall be determined by taking into account any separation from employment of any eligible employee at the facility (other than a separation which is not taken into account as workforce reduction by reason of subparagraph (C) or (D) of paragraph (2)) which— (i)is related to the permanent cessation of operations of the employer at the facility, and (ii)occurs during the 3-year period preceding such cessation. (C)

No addition to prefunding balance

For purposes of section 303(f)(6)(B) and section 430(f)(6)(B) of the Internal Revenue Code of 1986, any additional contribution made under paragraph (4) shall be treated in the same manner as a contribution an employer is required to make in order to avoid a benefit reduction under paragraph (1), (2), or (4) of section 206(g) or subsection (b), (c), or (e) of section 436 of the Internal Revenue Code of 1986 for the plan year.. (b)

Effective date

(1)

In general

The amendment made by this section shall apply to a cessation of operations or other event at a facility occurring on or after the date of enactment of this Act. (2)

Transition rule

An employer that had a cessation of operations before the date of enactment of this Act (as determined under subsection 4062(e) of the Employee Retirement Income Security Act of 1974 as in effect before the amendment made by this section), but did not enter into an arrangement with the Pension Benefit Guaranty Corporation to satisfy the requirements of such subsection (as so in effect) before such date of enactment, shall be permitted to make the election under section 4062(e)(4) of such Act (as in effect after the amendment made by this section) as if such cessation had occurred on such date of enactment. Such election shall be made not later than 30 days after such Corporation issues, on or after such date of the enactment, a final administrative determination that a substantial cessation of operations has occurred. (c)

Direction to the Corporation

The Pension Benefit Guaranty Corporation shall not take any enforcement, administrative, or other action pursuant to section 4062(e) of the Employee Retirement Income Security Act of 1974, or in connection with an agreement settling liability arising under such section, that is inconsistent with the amendment made by this section, without regard to whether the action relates to a cessation or other event that occurs before, on, or after the date of the enactment of this Act, unless such action is in connection with a settlement agreement that is in place before June 1, 2014. The Pension Benefit Guaranty Corporation shall not initiate a new enforcement action with respect to section 4062(e) of such Act that is inconsistent with its enforcement policy in effect on June 1, 2014.

2.

Clarification of the normal retirement age

(a)

Amendments to the Employee Retirement Income Security Act of 1974

Section 204 of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1054) is amended by redesignating subsection (k) as subsection (l) and by inserting after subsection (j) the following new subsection: (k)

Special rule for determining normal retirement age for certain existing defined benefit plans

(1)

In general

Notwithstanding section 3(24), an applicable plan shall not be treated as failing to meet any requirement of this title, or as failing to have a uniform normal retirement age for purposes of this title, solely because the plan provides for a normal retirement age described in paragraph (2). (2)

Applicable plan

For purposes of this subsection— (A)

In general

The term applicable plan means a defined benefit plan the terms of which, on or before December 8, 2014, provided for a normal retirement age which is the earlier of— (i)an age otherwise permitted under section 3(24), or (ii)the age at which a participant completes the number of years (not less than 30 years) of benefit accrual service specified by the plan.A plan shall not fail to be treated as an applicable plan solely because the normal retirement age described in the preceding sentence only applied to certain participants or only applied to employees of certain employers in the case of a plan maintained by more than 1 employer.(B)

Expanded application

Subject to subparagraph (C), if, after December 8, 2014, an applicable plan is amended to expand the application of the normal retirement age described in subparagraph (A) to additional participants or to employees of additional employers maintaining the plan, such plan shall also be treated as an applicable plan with respect to such participants or employees. (C)

Limitation on expanded application

A defined benefit plan shall be an applicable plan only with respect to an individual who— (i)is a participant in the plan on or before January 1, 2017, or (ii)is an employee at any time on or before January 1, 2017, of any employer maintaining the plan, and who becomes a participant in such plan after such date.. (b)

Amendment to the Internal Revenue Code of 1986

Section 411 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (f)

Special rule for determining normal retirement age for certain existing defined benefit plans

(1)

In general

Notwithstanding subsection (a)(8), an applicable plan shall not be treated as failing to meet any requirement of this subchapter, or as failing to have a uniform normal retirement age for purposes of this subchapter, solely because the plan provides for a normal retirement age described in paragraph (2). (2)

Applicable plan

For purposes of this subsection— (A)

In general

The term applicable plan means a defined benefit plan the terms of which, on or before December 8, 2014, provided for a normal retirement age which is the earlier of— (i)an age otherwise permitted under subsection (a)(8), or (ii)the age at which a participant completes the number of years (not less than 30 years) of benefit accrual service specified by the plan.A plan shall not fail to be treated as an applicable plan solely because the normal retirement age described in the preceding sentence only applied to certain participants or only applied to employees of certain employers in the case of a plan maintained by more than 1 employer.(B)

Expanded application

Subject to subparagraph (C), if, after December 8, 2014, an applicable plan is amended to expand the application of the normal retirement age described in subparagraph (A) to additional participants or to employees of additional employers maintaining the plan, such plan shall also be treated as an applicable plan with respect to such participants or employees. (C)

Limitation on expanded application

A defined benefit plan shall be an applicable plan only with respect to an individual who— (i)is a participant in the plan on or before January 1, 2017, or (ii)is an employee at any time on or before January 1, 2017, of any employer maintaining the plan, and who becomes a participant in such plan after such date.. (c)

Effective date

The amendments made by this section shall apply to all periods before, on, and after the date of enactment of this Act.

3.

Application of cooperative and small employer charity pension plan rules to certain charitable employers whose primary exempt purpose is providing services with respect to children

(a)

Employee Retirement Income and Security Act of 1974

(1)

In general

Section 210(f)(1) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1060(f)(1)) is amended by striking or at the end of subparagraph (A), by striking the period at the end of subparagraph (B) and inserting ; or, and by inserting after subparagraph (B) the following new subparagraph: (C)that, as of June 25, 2010, was maintained by an employer— (i)described in section 501(c)(3) of such Code, (ii)chartered under part B of subtitle II of title 36, United States Code, (iii)with employees in at least 40 States, and (iv)whose primary exempt purpose is to provide services with respect to children.. (2)

Aggregation rules

Section 210(f)(2) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1060(f)(2)) is amended by striking paragraph (1)(B) and inserting subparagraph (B) and (C) of paragraph (1). (b)

Internal Revenue Code of 1986

(1)

In general

Section 414(y)(1) of the Internal Revenue Code of 1986 is amended by striking or at the end of subparagraph (A), by striking the period at the end of subparagraph (B) and inserting ; or, and by inserting after subparagraph (B) the following new subparagraph: (C)that, as of June 25, 2010, was maintained by an employer— (i)described in section 501(c)(3) of such Code, (ii)chartered under part B of subtitle II of title 36, United States Code, (iii)with employees in at least 40 States, and (iv)whose primary exempt purpose is to provide services with respect to children.. (2)

Aggregation rules

Section 414(y)(2) of the Internal Revenue Code of 1986 is amended by striking paragraph (1)(B) and inserting subparagraph (B) and (C) of paragraph (1). (c)

Effective date

The amendments made by this section shall take effect as if included in the amendments made by the Cooperative and Small Employer Charity Pension Flexibility Act (29 U.S.C. 401 note).

Q

Budgetary effects

1.

Budgetary Effects

(a)

Statutory pay-As-You-Go scorecards

The budgetary effects of divisions O and P shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010. (b)

Senate pay-As-You-Go scorecards

The budgetary effects of divisions O and P shall not be entered on any PAYGO scorecard maintained for purposes of section 201 of S. Con. Res. 21 (110th Congress). (c)

Classification of budgetary effects

Notwithstanding Rule 3 of the Budget Scorekeeping Guidelines set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105-217 and section 250(c)(8) of the Balanced Budget and Emergency Deficit Control Act of 1985, the budgetary effects of divisions O and P shall not be estimated— (1)for purposes of section 251 of the such Act; and (2)for purposes of paragraph 4(C) of section 3 of the Statutory Pay-As-You-Go Act of 2010 as being included in an appropriation Act.

Karen L. HaasClerk.